Suchergebnisse

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.

The main objective of WTO Law is to accommodate individual's right in order to obtain better benefit of international trade. However, when a government violates WTO Law, it is therefore causing deprivation of individual right itself. Direct effect seems to be a feasible doctrine to provide a judicial protection for individual, in order to rebalance the right that is violated. Nevertheless, this doctrine is intractable to imply. This article discuss the polemic of giving direct effect of WTO Law and DSB Decision to domestic law to provide judicial protection for individual who becomes victim of WTO violation conducted by government

There are two functions of the state liability principle. The first is to secure individual rights (including economic rights) from a wrongful act conducted by a government, and the second is to compensate for damage caused by the infringement of individual right. Economic right is inherently allowing an individual to pursue economic interest both domestically or globally. In order to accommodate this right, a government is obliged to provide trade rules and mechanisms for every individual to conduct their global economic activities by participating in the WTO. The objective of the WTO significantly corresponds to the individual's right in order to obtain trade benefits. Hence, when a government infringes trade rules and mechanisms underlined in WTO Law, it will directly restrict individuals from gaining trade benefits under the WTO or, moreover, it will restrain individuals from enjoying their inviolable economic rights. When the right is violated, and the damage occurs, it thus leads to the obligation for the government to compensate the damage according to the state liability principle. This article discusses the nexus between the state liability principle and WTO Law, in order to encourage national courts to exercise the function of state liability by referring to the infringement of economic rights caused by the violation of WTO Law.

Dinamis komitmen Masyarakat Internasional dalam isu kontrol atas pemanasan global telah dikembangkan sejak tahun 1919 sampai sekarang. Dari daftar perjanjian - perjanjian internasional yang ada, dapat dilihat seberapa kuat komitmen komunitas global dalam isu-isu lingkungan, pemanasan global serta perubahan iklim. Sayangnya, dapat disimpulkan, bahwa perjanjian-perjanjian internasional begitu terfragmentasi dan oleh karena itu, sulit untuk dilaksanakan membandingkan dengan instrumen hukum lingkungan internasional pada umumnya. Namun, kemauan politik dari negara nasional adalah inti untuk membuat agenda internasional. Hal ini dikarenakan niat yang baik dari suatu pemerintahan dapat membawa hal yang baik bagi negara maupun rakyatnya, khususnya lagi dalam pengendalian global warming.Sehingga dalam hal ini negara juga mempunyai peranan dalam mewujudkan kelestarian lingkungan bagi rakyatnya, hal ini juga secara tidak langsung merupakan bagian dari kewajiban negara untuk menjaga stabilitas dan kelangsungan hidup rakyat dan kelestarian sumber daya alam yang di kandung negara tersebut, demi kesejahteraan dan kemakmuran seluruh rakyat.

This paper analyses the important of regional investment agreements for promoting international trade in ASEAN countries. To visualize the above idea, this work will explain the roles of regional investment agreements to serve investment, trade facilitation and to protect regional investment interests. It is argued that regional investment agreements can serve as a vehicle for dialogue, coordination on and to response regional issues including regulatory harmonization, infrastructure development, and collaboration among members to facilitate investment. The paper shows how regional agreements will commit to eliminate barriers on substantially trade and investment, create positive welfare gains, the productivity and stimulus to growth in the region. This paper also analyses the effect of the establishment of an ASEAN Economic Community (AEC) by 2015 to the regional investment policies. AEC aiming at transforming ASEAN into a single market and production base with a highly competitive economic region, equitable economic development, free movement of goods, services, investment, skilled labor, and freer flow of capital, will likely accelerate regional integration and cooperation in the investment sectors fully integrated into the international trade. Then, this work demonstrates the implementation of regional investment cooperation into the formal instruments/agreements of investment policy architecture promoting and protecting cross border investment among nationals of ASEAN member states, such as ASEAN Investment Guarantee Agreement (IGA), the ASEAN Investment Area (AIA) and ASEAN Comprehensive Investment Agreement (ACIA). However, it is realized that the ASEAN members may resist and protest against the regional investment agreements because of conflicting their national interest. The paper proposed that the regional inv stment agreements need to be strengthened by harmonization and structural adjustment due to the member's resistance and protest. This idea may spark challenge because each member has fundamental differences on the nature and character of legal and economic systems reflecting different political systems, economic and social cultures in accordance with the philosophy of life values and national interests of each country. To overcome the challenge, this paper argues that ASEAN member countries need to unilaterally and collectively come up with structuring trade and investment policy harmonization to move ahead and reap the benefits from regional investment agreement as a common tool for contesting their interest in international trade. In addition, pre agreed flexibilities to accommodate the interests of all ASEAN countries may eliminate the problem.

Plant variety protection is a relatively new concept for many Indonesians. It was developed because of the patent regime's failure to provide appropriate protection for new plant varieties. This new sui generis legislation for the protection of plant varieties was enacted in response to Article 27.3(b) of the TRIPS Agreement, which requires WTO Members to provide an effective sui generis law for the protection of new plant varieties. This paper analyses the current state of plant variety protection in Indonesia. It covers the threshold of protection, the subject, scope, right and obligation of breeders, exceptions to infringement, farmers' rights and local varieties. It also analyses the current policy to revise the Plant Variety Protection Act and the underlying reasons for this, including Indonesia's national interest and its international and bilateral commitments. The main focus of the paper explores why such policy is not broadly compatible with the Indonesian agricultural tradition of seed sharing. Accordingly, this paper explores the tradition of seed sharing in Indonesian culture known as adat. In addition, it explores the likely implication of such protection for national agricultural innovation.

Abstract: The issues related to political dowry are interminable. This interminability is the result of an indication of political dowry every time a general election or local election is held. Based on that background, this article describes the political dowry's detailed problems. In the beginning, the writer describes the definition of political dowry and its differences from political cost, the reasons for the restrictions, and the law enforcement on political dowry. It ended with some efforts to prevent political dowry.It is found that the definition of political dowry is different from political cost. The regulations restrict the practice of political dowry, but not for the political cost. The political dowry is restricted by law because it is against the national law's interest, which is the interest to have qualified and fair general elections and local elections. Heretofore, there is no legal punishment for the practice of political dowry due to the difficulty to prove the practice. There are some efforts to prevent the practice of political dowry: First, giving intensive supervision from The General Election Supervisory Agency (Bawaslu) and its subdivisions; Second, revising the regulations in the Law of the Local elections for nominating the candidates; Third, revising the regulations in the law of political parties for nominating the candidates of the president and local government; Fourth, assigning the time limitation for the political parties to accept the political cost; and Fifth, enhancing the legal awareness of all parties involving in the practice of general elections or local elections.

This article explores the development of international relations (IR) in Indonesia with special focus on the changing trends in its theoretical perspectives. It argues that the academic works examined reflect the ways in which Indonesia's IR scholars perceive and theorize the nature of the dynamics of external political environments and their connections to the state's foreign relations. The argument is elaborated in two related parts. The first section discusses the theoretical perspectives that developed during the Cold War period, which focuses on the propensity toward historical realism and regionalism. The second part of the discussion examines recent developments in which Cold War perspectives have been reconsidered, and in many respects modified into three new categories of theoretical thinking, namely reform, resistance, and eclecticism. The changing theoretical trends reveal that Indonesia's IR scholarship is open and innovative. The conclusion comments on the development of the Indonesia's IR.

Currently there are no indicators that can measure the effectiveness of the role of ASEAN in Southeast Asia, especially those related to human security issues in the safety of labor and migrants' mobilization. However, ASEAN still working through any possibilities of cooperation to prevent any threats that would endanger the personal securities of ASEAN community. This paper will further analyze the human security issues in Southeast Asia starting with conceptualizing, identifying, and engaging to find how is the effectivity of ASEAN in charge of prevent human security issues from sociology of law perspective with normative-juridical methodology combined with perspective of international relation approach. Based on the findings in conceptual and data, this research will show the problems that have been handled and have not been done by ASEAN institutionally. In addition to showing the relevance of the establishment of ASEAN Political-Security Community (APSC) 2015 as an affirmation for all ASEAN member countries to respond to institutional human security issues especially in the mobilization of labor and migrants.

The IFRS can be applied in the multi national company (MNC) and listing firms across the country but it does not mean it can replace the national accounting standards that have been owned by respective countries. The accounting standardization is not an easy job because each country has different political, social, and economic background. This study is to reveal the reason and who is behind IFRS adoption in Indonesia. This qualitative research is a case study based on cases representing institutions in Indonesia: DSAK, DPN IAI, BAPEPAM-LK, the finance ministry and the ministry of state own enterprises (BUMN). Data were collected by interviews and using readily available documents and processed with thematic analysis. The result shows the adoption of IFRS decisions is driven by international interests. Indonesia's membership in several international organizations, such as IFAC (International Federation on Accountant), IOSCO, and the G-20, has resulted in the approval of global accounting standards in Indonesia. Each organization has done a variety ways to ensure that its members adopt IFRS. IFRS should be based more on Indonesia accounting needs and should not be only based on a desire particularly coercion from others. In-depth analysis based on the reality of each particular business should be conducted before a decision to adopt IFRS is taken.